Maybe add a premium for future damage being accumulated in the atmosphere, number which increases over time i.e., it keeps getting more and more expensive as concentration increases. Knowing that the cost will only keep rising can only be an incentive to cut emissions.

If a bottle of pop holds .00001 tonne of fossil carbon in it, add the equivalent tax to the bottle's price. Charge it to the end user or manufacturer/bottler, whichever is easier. Why is that so complicated?

And why worry about such minute details? smoke screen/red herring in order to distract from SUV and coal plant emissions?

The illegal iraki invasion is a trillion dollar oil industry subsidy.
The american soldiers killed in various oil states is another subsidy.
The billions flowing to middle east despots to keep them in power in exchange for "stability" (i.e. easy US access to their oil) is another subsidy.
The billions spent keeping US bases open in the middle east, navy escorts of oil tankers, etc, are yet more subsidies.
The oil industry has subsidies coming out of its ying yang that are completely unaccounted for.

the damage being caused by climate change is yet another subsidy. the taxpayers will pay for moving New York when the sea rises. That will be yet another subsidy.
thousands upon thousands of smog related deaths and health issues - yet another subsidy.

commenter 12 - as if the oil and coal industries thrive because of a 'free market' - what a joke, they are very heavily subisdized by the state, in fact, together they have become the central controller of the world's economy. There IS no free market.

'Lift nations our of poverty' are you ever naive: indonesia and haiti are truly capitalistic countries.